https://www.taxtmi.com/caselaws?id=21284 The court ruled in favor of the assessee, holding that Section 188 of the Income-tax Act, 1961 applied over Section 187, necessitating separate assessments for the periods before and after the dissolution of the firm due to the retirement of one partner. It was determined that a single assessment for the entire assessment year 1977-78 was incorrect, and two separate assessments were required. The court upheld the continuation of registration for the specified period and validated the partnership deed dated September 22, 1976. en-us Tue, 23 Jun 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21284 The court ruled in favor of the assessee, holding that Section 188 of the Income-tax Act, 1961 applied over Section 187, necessitating separate assessments for the periods before and after the dissolution of the firm due to the retirement of one partner. It was determined that a single assessment for the entire assessment year 1977-78 was incorrect, and two separate assessments were required. The court upheld the continuation of registration for the specified period and validated the partnership deed dated September 22, 1976. Case-Laws Income Tax Tue, 23 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21284